Supreme Court · 1953 INSC 68 · Decided 20 October 1953
KSHETR.A MOHAN-SANNYASI. Charan Sadhukhan v. Commissioner of Excess Profits Tax, West BENGAL.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 68 · [1954] 1 S.C.R. 268
- Case number
- CIVIL APPEAL No. 173/1952
- Decided
- 20 October 1953
- Bench
- M. PATANJALI SASTRI, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 21
Headnote
COURT REPORTS [1954) 1953 both under sections 10 and 12, so we refrain from C ·-. -. if deciding the point. We may, however, point out in omm"·''°"'' 0 • th . t T I"' d El . A . Incomc·tax passmg at m wo cases ata , y ro- ectric gencies, Madms' Ltd. v. decided in Inderchand " and Co. H . R G . . ,f I t U p d __ ari am v. ommissioner OJ ncome- ax, . . an G!n//am HasanJ. G.P.( 3 ) that it is so. 1953 Oct. 20. For the foregoing reasons, we accept the view taken by Viswanatha Sastri J. and allow the appeals. The respondent shall pay the
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